As enacted

Contents

Inland Revenue Act 2006 · As enacted · Chapter XVI · Deductions from Interest Paid by Banks and Financial Institutions

147. Interpretation

Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.

In this Chapter, “financial institution” means any person or body of persons, corporate or unincorporate, whose business or part of whose business consists in the acceptance of money by way of deposit, or loan in the form of debenture or bond or in any other form, and the payment of interest thereon, whether such acceptance is on its own behalf or on behalf of any other person.

Read on from s 148

Chapter XVII

Deduction of Income Tax from Specified Fees Paid by Specified Persons

Read on from Chapter XVII

Chapter XVIII

Read on from Chapter XVIII

Chapter XIX

Read on from Chapter XIX

Chapter XX

Deduction of Income Tax from Any Annuity or Royalty Paid or Any Management Fee Paid or Similar Payment Made by Any Person or Partnership

Read on from Chapter XX

Chapter XXI

Retention of Moneys in Certain Provident Funds

Read on from Chapter XXI

Chapter XXII

Assessments

Read on from Chapter XXII

Chapter XXIII

Appeals A-Appeals to the Commissioner-General

Read on from Chapter XXIII

Chapter XXIV

Finality of Assessments and Penalty for Incorrect Returns

Read on from Chapter XXIV

Chapter XXV

Tax in Default and Sums Added Thereto

Read on from Chapter XXV

Chapter XXVI

Recovery of Tax

Read on from Chapter XXVI

Chapter XXVII

Miscellaneous

Read on from Chapter XXVII

Chapter XXVIII

Repayment

Read on from Chapter XXVIII

Chapter XXIX

Penalties and Offences

Read on from Chapter XXIX

Chapter XXX

Administration

Read on from Chapter XXX

Chapter XXXI

General

Read on from Chapter XXXI

Chapter XXXII

Interpretation

Read on from Chapter XXXII

Chapter XXXIII

Application of the Inland Revenue Act…

Read on from Chapter XXXIII